| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | |
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Additions Annex V.Part 2.102 | Reversals Annex V.Part 2.102 | Total | Accumulated impairment |
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010 | 020 | 030 | 040 |
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010 | Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss | BAD art 35-37 | IFRS 7.20(e) | | | | |
020 | Financial assets measured at cost | | IFRS 7.20(e); IAS 39.66 | | | | |
030 | Available-for-sale financial assets | | IFRS 7.20(e); IAS 39.67-70 | | | | |
040 | Loans and receivables | | IFRS 7.20(e); IAS 39.63-65 | | | | |
050 | Held-to-maturity investments | | IFRS 7.20(e); IAS 39.63-65 | | | | |
060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | | | | |
070 | Subsidiaries | | IFRS 10 Appendix A | | | | |
080 | Joint ventures | | IAS 28.3 | | | | |
090 | Associates | 4th Directive art 17 | IAS 28.3 | | | | |
100 | Impairment or (-) reversal of impairment on non-financial assets | | IAS 36.126(a),(b) | | | | |
110 | Property, plant and equipment | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | | | | |
120 | Investment properties | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | | | | |
130 | Goodwill | BAD art 27.Vertical layout(9) | IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) | | | | |
140 | Other intangible assets | BAD art 27.Vertical layout(9) | IAS 38.118(e)(iv)(v) | | | | |
150 | TOTAL | | | | | | |
160 | Interest income on impaired financial assets accrued | | IFRS 7.20(d); IAS 39.AG 93 | | | | |